Case Law Details
Case Name : PCIT Vs Tv Today Network Ltd. (Delhi High Court)
Appeal Number : ITA 227/2022
Date of Judgement/Order : 27/07/2022
Related Assessment Year :
Courts :
All High Courts Delhi High Court
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PCIT Vs Tv Today Network Ltd. (Delhi High Court)
Held that disallowance u/s 36(1)(va) unsustainable as the amount of employees’ contribution to the provident fund deposited before filing of return.
Facts-
AO made disallowance under the head ‘consumption debtors’; disallowance on account of late deposits of employees contribution to provident fund u/s 36(1)(va) of the Act and disallowance under the head of section 14A read with rule 8D.
CIT(A) deleted the disallowances. Being aggrieved, the revenue preferred the appeal before Tribunal. Tribunal also dismissed the appeal.
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